www.arendt.com/jcms/p_65502/en/new-law-on-payments-to-eu-black-list-countries
www.cms-lawnow.com/ealerts/2021/02/luxembourg-parliament-approves-bill-of-law-that-denies-tax-deduction-of-interest-and-royalties?cc_lang=en
blog.macfarlanes.com/post/102gqek/a-state-of-flux-luxembourgs-denial-of-interest-deductibility
insightplus.bakermckenzie.com/bm/tax/luxembourg-law-on-the-denial-of-deductibility-of-interest-and-royalty-payments-made-to-related-parties-located-in-non-cooperative-jurisdictions-adopted